Page:United States Statutes at Large Volume 70.djvu/912

 856

PUBLIC DAW 880-AUG. 1, 1956

[70 S T A T.

"(6) no refund of such taxes lias been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed in such 3 1 ^. " ^ ^ 3 10 1- form and manner, and with such official, as may be prescribed by Ante, pp. 824, regulations under chapter 21 of the Internal Revenue Code of 1954), Anli' ^p.' I24) be deemed to constitute remuneration for employment as defined in ^^i'nle/pp. 839, section 210 of the Social Security Act and section 1426(b) of the 840. ' ' ' Internal Revenue Code of 1939 or section 3121(b) of the Internal Revenue Code of 1954, as the case may be. "(b) I n any case in which— "(1) an individual has been employed, at any time subsequent to 1950 and prior to the enactment of the Social Security Amendments of 1956, by an organization which has filed a valid waiver certificate under section 1426(1)(1) of the Internal Revenue Code of 1939 or section 3121(k)(1) of the Internal Revenue Ante. p. 843. Code of 1954; "(2) the service performed by such individual during the time he was so employed would have constituted employment (as defined in section 210 of the Social Security Act and section 1426 (b) of the Internal Revenue Code of 1939 or section 3121(b) of the Internal Revenue Code of 1954, as the case may be, at the time such service was performed) if such individual's signature had appeared on the list of signatures of employees who concurred m the filing of such certificate; " (3) the taxes imposed by sections 1400 and 1410 of the Internal Revenue Code of 1939 or sections 3101 and 3111 of the Internal Ante, p. 84S. Revenue Code of 1954, as the case may be, have been paid prior to the enactment of the Social Security Amendments of 1956 with respect to any part of the remuneration paid to such individual by such organization for such service; and " (4) no refund of such taxes has been obtained, the amount of such remuneration with respect to which such taxes have been paid shall, upon the request of such individual (filed on or before January 1, 1959, and in such form and manner, and with such official, as may be prescribed by regulations made under chapter 21 of the Internal Revenue Code of 1954), be deemed to constitute remuneration for employment as defined in section 210 of the Social Security Act and section 1426(b) of the Internal Revenue Code of 1939 or section 3121(b) of the Internal Revenue Code of 1954, as the case may be, and such individual shall be deemed to have concurred in the filing of the waiver certificate filed by such organization under section 1426(1)(1) of the Internal Revenue Code of 1939 or section 3121 (k)(1) of the Internal Revenue Code of 1954." AMENDMENT RELATING TO MATERNAL AND CHILD WELFARE SERVICES

42 USC 721.

SEC. 402. The first sentence of subsection (a) of section 521 of the Social Security Act is amended by striking out "for each fiscal year, beginning with the fiscal year ending June 30, 1936, the sum of $10,000,000" and inserting in lieu thereof "for each fiscal year, beginning with the fiscal year ending June 30, 1958, the sum of $12,000,000". EFFECTIVE DATE

SEC. 403. The amendment made by section 402 shall be effective with respect to fiscal years beginning after June 30, 1957. Approved August 1, 1956.

�